Sentiment analysis of online reviews and other user generated content is an important research problem for its wide range of applications.In this paper,we propose a feature-based vector model and a novel weighting alg...Sentiment analysis of online reviews and other user generated content is an important research problem for its wide range of applications.In this paper,we propose a feature-based vector model and a novel weighting algorithm for sentiment analysis of Chinese product reviews.Specifically,an opinionated document is modeled by a set of feature-based vectors and corresponding weights.Different from previous work,our model considers modifying relationships between words and contains rich sentiment strength descriptions which are represented by adverbs of degree and punctuations.Dependency parsing is applied to construct the feature vectors.A novel feature weighting algorithm is proposed for supervised sentiment classification based on rich sentiment strength related information.The experimental results demonstrate the effectiveness of the proposed method compared with a state of the art method using term level weighting algorithms.展开更多
Understanding the dynamic traffic and usage characteristics of data services in cellular networks is important for optimising network resources and improving user experience.Recent studies have illustrated traffic cha...Understanding the dynamic traffic and usage characteristics of data services in cellular networks is important for optimising network resources and improving user experience.Recent studies have illustrated traffic characteristics from specific perspectives,such as user behaviour,device type,and applications.In this paper,we present the results of our study from a different perspective,namely service providers,to reveal the traffic characteristics of cellular data networks.Our study is based on traffic data collected over a five-day period from a leading mobile operator's core network in China.We propose a Zipf-like model to characterise the distributions of the traffic volume,subscribers,and requests among service providers.Nine distinct diurnal traffic patterns of service providers are identified by formulating and solving a time series clustering problem.Our work differs from previous related works in that we perform measurements on a large quantity of data covering 2.2 billion traffic records,and we first explore the traffic patterns of thousands of service providers.Results of our study present mobile Internet participants with a better understanding of the traffic and usage characteristics of service providers,which play a critical role in the mobile Internet era.展开更多
Plastic bags, though commonly used for packaging of goods, are highly durable and non- biodegradable. Plastic bag litter serves as a negative environmental externality detrimental to animal health and natural beauty o...Plastic bags, though commonly used for packaging of goods, are highly durable and non- biodegradable. Plastic bag litter serves as a negative environmental externality detrimental to animal health and natural beauty of the environment. In an effort to curtail the excessive use of plastic bags in Botswana, the government introduced a plastic levy targeted at consumers at retail points. This study uses primary data collected from 367 respondents randomly selected from six geospatially and purposively selected shopping malls to determine the consumers＇ willingness to pay （WTP） for continued plastic bag usage and their willingness to accept （WTA） to shift to eco-friendly alternatives. The results of the study revealed that open dumping and burning of plastic litter are more common in Maun than in Gaborone, It also showed that there is a significant relationship between the level of education and W＇FP. Further, there is a significant variation in income and education in respect to environmental awareness. The government should improve its efforts of sensitizing the public about the improper disposal of plastic bags.展开更多
The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including ...The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.展开更多
The development of tourism depends on the development of physical stores and the level of economic development of tourism, distribution, and analysis of the main research shop this virtual store. In this study, based ...The development of tourism depends on the development of physical stores and the level of economic development of tourism, distribution, and analysis of the main research shop this virtual store. In this study, based on China＇s largest e-commerce website --- Taobao C2C data to the country＇s 31 provinces, autonomous regions and municipalities （excluding Hung Kong, Macao and Taiwan） for the study, and regression analysis using ArcGIS software tools, from the provincial tourism C2C e-commerce Factors affecting the development of conduct Regression analysis, and An Empirical Study of the geographical distribution of the electrons. The results showed that the development of China＇s tourism e-commerce C2C level and the level of tourism development and local economic development are very relevant. The degree of economic development and the level of development of tourism and travel Taobao C2C e number of shops are highly correlated.展开更多
The aim of this research is to test to what extent do the classifying variables of company size, technological level and subcontractor nature moderate on the causal relationship between a finn＇s innovative capacities...The aim of this research is to test to what extent do the classifying variables of company size, technological level and subcontractor nature moderate on the causal relationship between a finn＇s innovative capacities and its competitiveness. To this end, we use a random sample of 861 manufactttring f＇Lrms with 10 or more employees from the Basque Autonomous Community （in Spain）, accounting for 26.29% of the population. Maximum sampling error is 2.87% for a 95% confidence interval. We start from a competitiveness general model of the firm, and set out under the resource based view of the finn, which had been previously tested and validated by Martinez （2009） for the whole sample. The model is formed with the constructs of management capabilities, innovative capabilities, marketing capabilities, quality capabilities, current competitiveness and future competitiveness. From this point, we test a set of alternative hierarchical models both for the total sample and for different divisions in sub-samples, according to the intervals of size in number of employees, OECD technological levels and firms＇ subcontractor character. The innovative capabilities construct is reflected in the items of radical product innovation, incremental product innovation, innovation in the production process, innovation in marketing, management innovation and the efforts in company workers＇ training and development. From all these items, previous descriptive data analysis showed that although product radical innovation was the most representative capability for superior innovativeness, it was at the same time the least evident from all the aforementioned items in the case of the analyzed Basque industrial companies. The analysis of results led us to conclude that the factor of innovative capabilities was the most influential on current competitiveness among the whole sample. In particular, as regards the size factor, this positive effect dilutes in the case of smaller companies. In the same manner, whereas in the case of the companies with higher technological level it is verified that the factor of innovative capabilities reveals crucial, in the group of fhans with lower technological level the most relevant factor is quality. Also, the same effect is evidenced for the case of the subcontractor/non-subcontractor nature of the finns： The first ones show quality as the most relevant construct while for the second ones it is the innovative capabilities.展开更多
Since 1978, China＇s reform of real estate tax has made great strides with important milestones marked by the resumption of real estate tax collection on Chinese- funded enterprises and Chinese nationals. In the llth ...Since 1978, China＇s reform of real estate tax has made great strides with important milestones marked by the resumption of real estate tax collection on Chinese- funded enterprises and Chinese nationals. In the llth Five-Year Plan period （2006-2010）, the state administration completed the unification of tax rates for domestic and foreign- funded companies. However, the reform of real estate tax still requires many modifications during the 12th Five-Year Plan period （2011-2015）. The new plan should strive to streamline the tax system, adjust the tax base and tax rates, and delegate taxing authority.展开更多
Helping is the cornerstone in counseling practice. Helping in Islamic perspective is grounded upon the concept of hisbah. Since this concept is purposely design as a mechanism in business trade and transaction, this a...Helping is the cornerstone in counseling practice. Helping in Islamic perspective is grounded upon the concept of hisbah. Since this concept is purposely design as a mechanism in business trade and transaction, this article extricates how hisbah aligned in counseling practice. The first section of this article will discuss on the concept of hisbah in terms of its definition, models, and roles. The second section will outline the nature of human beings and the techniques, which are amongst the important aspects in Islamic counseling point of view. The discussion in this respect will considered characteristics of helping behavior and the notions of Islamic values.展开更多
This paper is a theoretical examination of untaxed and taxed entities that invest in real estate. The standard advice to real estate investors is to avoid using entities that are subject to taxation （such as C corpor...This paper is a theoretical examination of untaxed and taxed entities that invest in real estate. The standard advice to real estate investors is to avoid using entities that are subject to taxation （such as C corporations） and employ entities that are not subject to taxation （such as limited liability companies, S corporations, and real estate investment trusts） in order to avoid double taxation of income. This paper shows that, in most situations, untaxed entities place a greater value on a given real estate property than a taxed entity does, which implies that taxed entities are at a distinct disadvantage at competing in the market for property. However, this conclusion is reversed if untaxed entities use a large amount of financial leverage compared to taxed entities and the borrowing rate for both is greater than the risk-free rate.展开更多
The current research aims to find out whether the model of the retailer＇s relational satisfaction, developed in a western setting is relevant in a different economic and cultural field of investigation： the Tunisian...The current research aims to find out whether the model of the retailer＇s relational satisfaction, developed in a western setting is relevant in a different economic and cultural field of investigation： the Tunisian post 2011 revolution＇s emerging context, and in a different industry： the retail industry. It explores the distinctive economic and cultural features that affect the retailer＇s relational satisfaction with its consumer goods manufacturers. The study employs a survey based on a face-to-face administered questionnaire. Two hundred and thirty four responses from a survey with Tunisian retailers as well as international retailers operating in Tunisia were obtained. All constructs are measured using five-point Likert type scales （1 = strongly disagree, 5 = strongly agree）. Analyses are conducted using exploratory factor analysis and reliability analysis. The results support the original model with however some differences derived from the Tunisian economic setting as a whole, the characteristics of the Tunisian consumer goods industry as well as the clan characteristic feature of the Tunisian collectivistic culture. Thus, the amount of discounts obtained, does no longer contribute to the retailer＇s economic satisfaction. Moreover, when it comes to social satisfaction, the respondents get uncomfortable, even to deal with a potential negative interaction with their suppliers. For retail companies involved in internationalization in the Maghreb Region, and especially in Tunisia, it seems that other competitive advantages than prices are to be developed, such as the development of private label or other services that create positive perceived value for the Tunisian customer. From a cultural standpoint, western managers have rather to go away from a formalized channel relationship management, while taking into account the importance of interpersonal influence. The study sheds light on the heterogeneity of the so-called Arab-Muslim world. This is highlighted in the management of channel relationship in Tunisia, that is influenced by： （1） The government＇s price regulation and control, especially in many food products; （2） The relative weak importance of discounts in gaining retailer＇s economic satisfaction; （3） The reshaping of the local retailing sector due to the arrival of international retail companies; （4） The clan feature of the Tunisian collectivistic culture that advocates putting priority on interpersonal influence in channel relationship＇s management.展开更多
This study was based on self-established MOOC business English teaching. Firstly, based on the typical characteristics of MOOC, this paper analyzes MOOC leveraging business English courses and reports the concrete pra...This study was based on self-established MOOC business English teaching. Firstly, based on the typical characteristics of MOOC, this paper analyzes MOOC leveraging business English courses and reports the concrete practice MOOC business English teaching mode. Quantitative and qualitative data analysis of learner feedback survey showed MOOC based teaching model suits for business English teaching, MOOc teaching students have been highly recognized and the two give full play to both collaborative IT and foreign language teaching deep integration of hybrid learning potential.展开更多
基金This work was supported in part by National Natural Science Foundation of China under Grants No.60970052，the Beijing Natural Science Foundation under Grants No.4133084，the Beijing Educational Committee Science and Technology Development Planned under Grants No.KM201410028017 and the Beijing Key Disciplines of Computer Application Technology
文摘Sentiment analysis of online reviews and other user generated content is an important research problem for its wide range of applications.In this paper,we propose a feature-based vector model and a novel weighting algorithm for sentiment analysis of Chinese product reviews.Specifically,an opinionated document is modeled by a set of feature-based vectors and corresponding weights.Different from previous work,our model considers modifying relationships between words and contains rich sentiment strength descriptions which are represented by adverbs of degree and punctuations.Dependency parsing is applied to construct the feature vectors.A novel feature weighting algorithm is proposed for supervised sentiment classification based on rich sentiment strength related information.The experimental results demonstrate the effectiveness of the proposed method compared with a state of the art method using term level weighting algorithms.
基金supported by the National Natural Science Foundation of China under Grant No.61072061the 111 Project of China under Grant No.B08004the Fundamental Research Funds for the Central Universities under Grant No.2013RC0114
文摘Understanding the dynamic traffic and usage characteristics of data services in cellular networks is important for optimising network resources and improving user experience.Recent studies have illustrated traffic characteristics from specific perspectives,such as user behaviour,device type,and applications.In this paper,we present the results of our study from a different perspective,namely service providers,to reveal the traffic characteristics of cellular data networks.Our study is based on traffic data collected over a five-day period from a leading mobile operator's core network in China.We propose a Zipf-like model to characterise the distributions of the traffic volume,subscribers,and requests among service providers.Nine distinct diurnal traffic patterns of service providers are identified by formulating and solving a time series clustering problem.Our work differs from previous related works in that we perform measurements on a large quantity of data covering 2.2 billion traffic records,and we first explore the traffic patterns of thousands of service providers.Results of our study present mobile Internet participants with a better understanding of the traffic and usage characteristics of service providers,which play a critical role in the mobile Internet era.
文摘Plastic bags, though commonly used for packaging of goods, are highly durable and non- biodegradable. Plastic bag litter serves as a negative environmental externality detrimental to animal health and natural beauty of the environment. In an effort to curtail the excessive use of plastic bags in Botswana, the government introduced a plastic levy targeted at consumers at retail points. This study uses primary data collected from 367 respondents randomly selected from six geospatially and purposively selected shopping malls to determine the consumers＇ willingness to pay （WTP） for continued plastic bag usage and their willingness to accept （WTA） to shift to eco-friendly alternatives. The results of the study revealed that open dumping and burning of plastic litter are more common in Maun than in Gaborone, It also showed that there is a significant relationship between the level of education and W＇FP. Further, there is a significant variation in income and education in respect to environmental awareness. The government should improve its efforts of sensitizing the public about the improper disposal of plastic bags.
文摘The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.
文摘The development of tourism depends on the development of physical stores and the level of economic development of tourism, distribution, and analysis of the main research shop this virtual store. In this study, based on China＇s largest e-commerce website --- Taobao C2C data to the country＇s 31 provinces, autonomous regions and municipalities （excluding Hung Kong, Macao and Taiwan） for the study, and regression analysis using ArcGIS software tools, from the provincial tourism C2C e-commerce Factors affecting the development of conduct Regression analysis, and An Empirical Study of the geographical distribution of the electrons. The results showed that the development of China＇s tourism e-commerce C2C level and the level of tourism development and local economic development are very relevant. The degree of economic development and the level of development of tourism and travel Taobao C2C e number of shops are highly correlated.
文摘The aim of this research is to test to what extent do the classifying variables of company size, technological level and subcontractor nature moderate on the causal relationship between a finn＇s innovative capacities and its competitiveness. To this end, we use a random sample of 861 manufactttring f＇Lrms with 10 or more employees from the Basque Autonomous Community （in Spain）, accounting for 26.29% of the population. Maximum sampling error is 2.87% for a 95% confidence interval. We start from a competitiveness general model of the firm, and set out under the resource based view of the finn, which had been previously tested and validated by Martinez （2009） for the whole sample. The model is formed with the constructs of management capabilities, innovative capabilities, marketing capabilities, quality capabilities, current competitiveness and future competitiveness. From this point, we test a set of alternative hierarchical models both for the total sample and for different divisions in sub-samples, according to the intervals of size in number of employees, OECD technological levels and firms＇ subcontractor character. The innovative capabilities construct is reflected in the items of radical product innovation, incremental product innovation, innovation in the production process, innovation in marketing, management innovation and the efforts in company workers＇ training and development. From all these items, previous descriptive data analysis showed that although product radical innovation was the most representative capability for superior innovativeness, it was at the same time the least evident from all the aforementioned items in the case of the analyzed Basque industrial companies. The analysis of results led us to conclude that the factor of innovative capabilities was the most influential on current competitiveness among the whole sample. In particular, as regards the size factor, this positive effect dilutes in the case of smaller companies. In the same manner, whereas in the case of the companies with higher technological level it is verified that the factor of innovative capabilities reveals crucial, in the group of fhans with lower technological level the most relevant factor is quality. Also, the same effect is evidenced for the case of the subcontractor/non-subcontractor nature of the finns： The first ones show quality as the most relevant construct while for the second ones it is the innovative capabilities.
文摘Since 1978, China＇s reform of real estate tax has made great strides with important milestones marked by the resumption of real estate tax collection on Chinese- funded enterprises and Chinese nationals. In the llth Five-Year Plan period （2006-2010）, the state administration completed the unification of tax rates for domestic and foreign- funded companies. However, the reform of real estate tax still requires many modifications during the 12th Five-Year Plan period （2011-2015）. The new plan should strive to streamline the tax system, adjust the tax base and tax rates, and delegate taxing authority.
文摘Helping is the cornerstone in counseling practice. Helping in Islamic perspective is grounded upon the concept of hisbah. Since this concept is purposely design as a mechanism in business trade and transaction, this article extricates how hisbah aligned in counseling practice. The first section of this article will discuss on the concept of hisbah in terms of its definition, models, and roles. The second section will outline the nature of human beings and the techniques, which are amongst the important aspects in Islamic counseling point of view. The discussion in this respect will considered characteristics of helping behavior and the notions of Islamic values.
文摘This paper is a theoretical examination of untaxed and taxed entities that invest in real estate. The standard advice to real estate investors is to avoid using entities that are subject to taxation （such as C corporations） and employ entities that are not subject to taxation （such as limited liability companies, S corporations, and real estate investment trusts） in order to avoid double taxation of income. This paper shows that, in most situations, untaxed entities place a greater value on a given real estate property than a taxed entity does, which implies that taxed entities are at a distinct disadvantage at competing in the market for property. However, this conclusion is reversed if untaxed entities use a large amount of financial leverage compared to taxed entities and the borrowing rate for both is greater than the risk-free rate.
文摘The current research aims to find out whether the model of the retailer＇s relational satisfaction, developed in a western setting is relevant in a different economic and cultural field of investigation： the Tunisian post 2011 revolution＇s emerging context, and in a different industry： the retail industry. It explores the distinctive economic and cultural features that affect the retailer＇s relational satisfaction with its consumer goods manufacturers. The study employs a survey based on a face-to-face administered questionnaire. Two hundred and thirty four responses from a survey with Tunisian retailers as well as international retailers operating in Tunisia were obtained. All constructs are measured using five-point Likert type scales （1 = strongly disagree, 5 = strongly agree）. Analyses are conducted using exploratory factor analysis and reliability analysis. The results support the original model with however some differences derived from the Tunisian economic setting as a whole, the characteristics of the Tunisian consumer goods industry as well as the clan characteristic feature of the Tunisian collectivistic culture. Thus, the amount of discounts obtained, does no longer contribute to the retailer＇s economic satisfaction. Moreover, when it comes to social satisfaction, the respondents get uncomfortable, even to deal with a potential negative interaction with their suppliers. For retail companies involved in internationalization in the Maghreb Region, and especially in Tunisia, it seems that other competitive advantages than prices are to be developed, such as the development of private label or other services that create positive perceived value for the Tunisian customer. From a cultural standpoint, western managers have rather to go away from a formalized channel relationship management, while taking into account the importance of interpersonal influence. The study sheds light on the heterogeneity of the so-called Arab-Muslim world. This is highlighted in the management of channel relationship in Tunisia, that is influenced by： （1） The government＇s price regulation and control, especially in many food products; （2） The relative weak importance of discounts in gaining retailer＇s economic satisfaction; （3） The reshaping of the local retailing sector due to the arrival of international retail companies; （4） The clan feature of the Tunisian collectivistic culture that advocates putting priority on interpersonal influence in channel relationship＇s management.
文摘This study was based on self-established MOOC business English teaching. Firstly, based on the typical characteristics of MOOC, this paper analyzes MOOC leveraging business English courses and reports the concrete practice MOOC business English teaching mode. Quantitative and qualitative data analysis of learner feedback survey showed MOOC based teaching model suits for business English teaching, MOOc teaching students have been highly recognized and the two give full play to both collaborative IT and foreign language teaching deep integration of hybrid learning potential.
